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NABET 700-M UNIFOR represents over 3000 Film, Television and New Media Technicians in the province of Ontario.

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November 10, 2020

November 5 FilmOntario Fall Budget Update

Today I had the opportunity to participate in a pre-budget briefing with the Ministry of Finance and a Budget Speech Online Viewing Party with Minister MacLeod. I am pleased to report that the Budget contains provisions to maintain tax credit eligibility for productions that were interrupted or delayed due to COVID-19.

The chart which details these provisions can be found here. The changes can be briefly summarized as:


  • the deadline to apply for a Certificate of Completion (LOC) is extended by 24 months;
  • the “shown in Ontario” deadline is extended for an additional 24 months; and
  • eligible expenditures can be claimed up to 48 months before principal photography begins.

These changes apply to productions for which eligible expenditures were incurred before March 15, 2020 and which were not completed, certified or deemed ineligible before March 15, 2020


  • allowing an additional 24 months after principal photography begins to meet minimum spending requirements; and
  • allowing companies to claim otherwise eligible expenditures in the two years prior to the year in which principal photography begins.

These changes apply to productions for which eligible expenditures were incurred in taxation years ending in 2020 and 2021.

These eligibility changes were requested by FilmOntario in our Budget submission, as well as our earlier submission to the Standing Committee on Finance and Economic Affairs. We appreciate the support of Ontario Creates and Minister MacLeod in seeing these changes through. We will continue to advocate for additional support that will ensure the industry continues to recover safely, and come back stronger than ever.

The Budget also includes increased funding to support training and apprenticeships, and Minister MacLeod has indicated that some of this money will support our sector. This is good news and we will continue to follow up on this issue.

Finally, the Budget specifically notes that the government will continue to work with the Province's Film and Television Advisory Panel to grow high-value cultural industry production in Ontario. FilmOntario has been part of this Panel since the beginning, and we look forward to continuing this work.

You can access the full Budget Papers here.

Thank you to all of our members for your continued support. This Budget is a good first step in our advocacy efforts, but as always there is more work to be done. We will continue to work hard on your behalf.

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